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VAT deduction right of Lux PropCos owning/exploiting German real estate – VAT changes

VAT deduction right of Lux PropCos owning/exploiting German real estate – VAT changes
08/09/2021

In its decision C-931/19 (“Titanium case”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered as having a fixed establishment for VAT purposes in a Member State 

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VAT e-commerce package for B2C transactions

VAT e-commerce package for B2C transactions
06/07/2021

A VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021.

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Further guidance from the ECJ on VAT exemption for the management of special investment funds

Further guidance from the ECJ on VAT exemption for the management of special investment funds
22/06/2021

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services, as well as the use of software designed for the management of special investment funds

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Favourable CJEU clarification on the VAT exemption for fund management services

Favourable CJEU clarification on the VAT exemption for fund management services
22/06/2021

On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered its judgment in joined cases K (C-58/20) and DBKAG (C-59/20) dealing with the question of which conditions must exist in order for services rendered

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VAT fixed establishment non-existing without staff

VAT fixed establishment non-existing without staff
04/06/2021

The European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In the case at hand, real property used by the owner for leasing activities does not constitute a VAT fixed establishment

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New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg

New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg
30/04/2021

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ECJ paves the way for broader application of VAT-group

ECJ paves the way for broader application of VAT-group
19/04/2021

The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply. In line with previous rulings, the ECJ considers that the VAT group

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Significant VAT decision regarding company cars in Luxembourg

Significant VAT decision regarding company cars in Luxembourg
22/02/2021

The Administration de l’Enregistrement, des Domaines et de la TVA (the Luxembourg VAT authorities) confirmed in Circular n°807 that :

 

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Mr. Bruno Gasparotto

New VAT burden on company cars?
25/01/2021

On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a company car to an employee is subject to VAT (C-288/19, QM v Finanzamt Saarbrücken).

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Overview of the VAT impacts of Brexit

Overview of the VAT impacts of Brexit
15/01/2021

It is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main changes in this regard.

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